CESTAT Rulings
Delhi CESTAT allows refund of unutilized input services credit under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) against advisory services to clients situated abroad with respect
...View More Construction of parking facility for Delhi Municipal Corporation for Commonwealth Games 2010 not taxable as ‘works contract service’; CESTAT holds that said service category covers only ci
...View More CESTAT upholds CENVAT credit reversal on ‘capital goods’ cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 (CCR) to sister unit and not returned within stipulated period of 180 days
...View More CESTAT sets aside excise duty demand on activity of re-packing of talc powder (soap stone) from bulk to small packs and affixing brand name, stating that it was premature to conclude on said aspect wi
...View More CESTAT upholds classification of packing box made of 'plain duplex board' as "other packing containers" (not of corrugated paper/paper board) under Central Excise Tariff Heading (CETH) 4819.19, liable
...View More CESTAT sets aside demand under ‘Banking and Other Financial Service’ (BoFS) in respect of ‘operating lease’ of equipment and machines and 'Business Auxiliary Service' (BAS) in
...View More CESTAT disallows customs duty exemption under Notification No. 24/2005-Cus on import of raw materials such as copper strips, copper tuber, polythene compound, for manufacture of RF Feeder Cables; Reje
...View More CESTAT upholds reversal of CENVAT credit where credit of common input services availed at one unit instead of distributing to all, in terms of amendment to Rule 7(d) of CENVAT Credit Rules w.e.f. Apri
...View More CESTAT finds no merit in Revenue appeal challenging order of Adjudicating Authority who dropped demand under Rule 10(1)(c) of Customs Valuation (Determination of Value of Imported Goods) Rules 2007 fo
...View More CESTAT holds that documentation processing services provided by automobile dealers for vehicle funding is not taxable as ‘business auxiliary service’ (BAS); Accepts assessee’s conten
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